Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
A writ petition against an assessment order was held not maintainable after the assessee had already invoked rectification under Section 161, as parallel recourse was impermissible; it was also rejected as time-barred. The rectification order was treated as appealable under Section 107, which was construed broadly to cover orders passed under the Act, including Section 161 orders. The Court therefore directed resort to the statutory appellate remedy, distinguished earlier TNGST Act authority, and condoned delay for filing the appeal within the time granted, subject to statutory conditions including pre-deposit.
A writ petition against an assessment order was held not maintainable after the assessee had already invoked rectification under Section 161, as parallel recourse was impermissible; it was also rejected as time-barred. The rectification order was treated as appealable under Section 107, which was construed broadly to cover orders passed under the Act, including Section 161 orders. The Court therefore directed resort to the statutory appellate remedy, distinguished earlier TNGST Act authority, and condoned delay for filing the appeal within the time granted, subject to statutory conditions including pre-deposit.
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